Tariff Treatment - Imported Goods -- NAFTA

Act: Customs Tariff, S.C. 1997.Ch.36.
Regulation: NAFTA Tariff Preference Regulations, SOR/94-17, as amended

To Whom Does This Apply?

Importers.

Summary

The Customs Tariff establishes separate tariff treatments on goods imported into Canada. It also gives effect to the International convention on the Harmonized Commodity Description and Coding System, and provides relief against the imposition of certain duties.  

The North American Free Trade Agreement (NAFTA) Tariff Preference Regulations can be found in Customs Departmental Memorandum D11-4-19 and establish the rules to be used in determining which of the three possible NAFTA tariff treatments are to apply to NAFTA originating agricultural, textile or apparel goods that are the result of production occurring in more than one NAFTA country (see the document North American Free Trade Agreement - NAFTA).

If you require personal assistance contact the Customs Client Services Office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).

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DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Quebec Contact(s):
See National Contact.

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National Contact(s):
Border Information Service - BIS
Canada Border Services Agency
Telephone: 204-983-3500 or 506-636-5064
Toll-free (information): 1-800-461-9999
Web site: http://www.cbsa.gc.ca/menu-eng.html